Memorandum Findings of Fact and Opinion
BRUCE, Judge:
Respondent determined a deficiency of $898.56 in corporation income tax for the taxable year ended October 31, 1960. The only issue presented for determination herein is whether, for the purposes of computing its net operating loss carryover from the taxable year ending October 31, 1959 to the taxable year ending October 31, 1960, petitioner is entitled to a deduction for $2,670 of interest accrued October...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.